West Federal Taxation 2003 Comprehensive Volume

by Willis, Eugene; Hoffman, William H.; Maloney, David M.; Raabe, William A.

• ISBN13: 9780324154597
• ISBN10: 0324154593
• Format: Hardcover
• Copyright: 2002-04-25
• Publisher: South-Western College/West

Table of Contents

Preface	iii
An Introduction to Taxation and Understanding the Federal Tax Law	1	(1)
Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions	2	(1)
Gross Income: Concepts and Inclusions	3	(1)
Gross Income: Exclusions	4	(1)
Deductions and Losses: In General	5	(1)
Deductions and Losses: Certain Business Expenses and Losses	6	(1)
Depreciation, Cost Recovery, Amortization, and Depletion	7	(1)
Deductions: Employee and Self-Employed-Related Expenses	8	(1)
Deductions and Losses: Certain Itemized Deductions	9	(1)
Passive Activity Losses	10	(1)
Tax Credits	11	(1)
Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges	12	(1)
Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions	13	(1)
Alternative Minimum Tax	14	(1)
Accounting Periods and Methods	15	(1)
Corporations: Introduction, Operating Rules, and Related Corporations	16	(1)
Corporations: Organization and Capital Structure	17	(1)
Corporations: Distributions Not in Complete Liquidation	18	(1)
Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations	19	(1)
Partnerships	20	(1)
S Corporations	21	(1)
Exempt Entities	22	(1)
Multistate Corporate Taxation	23	(1)
Taxation of International Transactions	24	(1)
Tax Administration and Practice	25	(1)
The Federal Gift and Estate Taxes	26	(1)
Income Taxation of Trusts and Estates	27	(1)
Working with the Tax Law	28
Appendixes	A-1
Subject Index	I-1